First Aid Allowance


Award Definition

Aluminium Industry Award 2010 [MA000060]

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Applies from: 01/07/2023

Allowance Description
A first aid allowance of $19.90 per week is payable to an employee where the employee:

  • holds a first aid qualification from St John Ambulance or an equivalent body; and
  • is appointed by the employer to participate in the emergency response team or to otherwise perform first aid duty.


What to pay

$0.52 per hour up to a maximum of $19.90 per week

Notes

This allowance is based on the employee holding a relevant qualification

Should you withhold tax?

Withhold tax from this allowance

Should super be paid on this allowance?

This allowance forms part of ordinary times earnings

Should payroll tax be paid on this allowance?

Include this allowance for payroll tax purposes

How is it treated on the payment summary?

Include this allowance as part of gross wages

How should it be reported for Single Touch Payroll?

Gross PAYEVNTEMP47

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